How to Apply for an EIN Without an SSN or ITIN

If you don’t have a Social Security Number or an Individual Taxpayer Identification Number, you can still apply for an Employer Identification Number by filing IRS Form SS-4 with the IRS by phone, fax, or mail. The online EIN application requires an SSN or ITIN, so those three offline methods are your only routes.¹ Applying directly with the IRS is free.

Who This Route Is For

An EIN is a nine-digit number the IRS assigns to businesses, trusts, estates, and other entities for tax reporting.² The people who most often need the offline route are foreign individuals acting as the “responsible party” for a U.S. entity — a corporation, LLC, partnership, trust, or estate. The responsible party is the individual who ultimately owns or controls the entity, or who has enough control over its funds and assets to direct how it operates.³

Foreign entities with U.S. tax obligations also qualify. You do not need an ITIN or a foreign tax identification number to get an EIN. Even if you don’t need an EIN for federal tax purposes, you can still request one for banking or state tax reasons.⁴

What to Put on Form SS-4

Form SS-4, “Application for Employer Identification Number,” is available from the IRS website.⁵ Have every answer ready before you submit, especially if you’re calling — the IRS representative will walk through the form line by line.⁶

You’ll be asked for:

The legal name of the entity as registered.
A complete mailing address, including country if outside the U.S.
The entity type — sole proprietorship, partnership, corporation, LLC, trust, or estate.
The responsible party’s name and title.
The reason you’re applying: starting a new business, hiring employees, banking, or a filing requirement.
A general description of the principal business activity and the start date.

The critical line for applicants without an SSN or ITIN is line 7b, which asks for the responsible party’s SSN or ITIN. If the responsible party has neither and isn’t eligible for either, enter “Foreign” or “N/A.” An entry is required; don’t leave it blank.³

How to Submit the Form

Phone is fastest but only open to international applicants. Everyone else without an SSN or ITIN uses fax or mail.

By Phone (International Applicants Only)

If you have no legal residence, principal place of business, or office in the United States or its territories, call the IRS at +1-267-941-1099 (not toll-free), Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time.³ The EIN is assigned during the call. The person calling must be authorized to receive the EIN and to answer questions from the form.⁷ Domestic applicants who lack an SSN or ITIN cannot use this line and must fax or mail instead.

By Fax

Fax the completed Form SS-4 to the number that matches your situation:⁸

Business in one of the 50 states or D.C.: 855-641-6935
No legal residence or business in any state, faxing from within the U.S.: 855-215-1627
No legal residence or business in any state, faxing from outside the U.S.: 304-707-9471

Include a return fax number on the form. The IRS will fax the EIN back within about four business days.⁴

By Mail

Mail the completed Form SS-4 to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999.⁴ Processing takes about four weeks. If you’re outside the U.S. without fax access and can’t call during U.S. business hours, this may be your only option. Plan around the turnaround.

How Long It Takes and What You’ll Receive

Timing depends on the method: phone is immediate, fax runs about four business days when you include a return number, and mail takes roughly four weeks.

However you apply, the IRS mails an official confirmation called Notice CP 575 to the address on your Form SS-4.⁴ Keep it safe; the IRS issues the CP 575 only once. If you lose it, you can request a replacement called an EIN Verification Letter (147C) by calling the IRS Business and Specialty Tax Line at 1-800-829-4933 or by mailing a written request. The 147C serves the same verification purpose, though banks sometimes ask specifically for the CP 575.

Having Someone Else File for You

You don’t have to do this yourself. Form SS-4 has a “Third Party Designee” section that lets you authorize an attorney, CPA, or formation agent to answer the IRS’s questions and receive the EIN for you. The authorization ends once the EIN is issued to the designee. You still sign the form; a foreign applicant can have any duly authorized person sign, such as a division manager.³

One catch: if the designee’s address or phone number matches the applicant’s, the IRS won’t process the application online or by phone. It has to go by mail or fax.³

Don’t Pay for an EIN

Getting an EIN from the IRS costs nothing. The agency states plainly: “You never have to pay a fee for an EIN.”¹ Many websites charge $50 to $300 to file for you, sometimes implying they’re affiliated with the IRS. The FTC sent warning letters to operators of these sites in 2025.⁹ If a site is asking for payment, you’re not on irs.gov.

Do You Also Need an ITIN?

An EIN identifies your business. It does not replace a personal taxpayer identification number for the foreign individual who owns or controls that business. If you have a U.S. federal tax filing obligation — for instance, because your LLC earns income connected to a U.S. trade or business — you’ll likely need an ITIN to file your personal return.¹⁰

An ITIN is a nine-digit number the IRS issues to people who need a U.S. taxpayer identification number but aren’t eligible for an SSN. You apply using Form W-7, which you can submit with your federal tax return. Resident aliens, nonresident aliens, and their spouses and dependents can all apply regardless of immigration status.¹⁰ You don’t need the ITIN before the EIN, but waiting until a tax deadline forces the issue invites delays.

What Happens After You Have the EIN

Two obligations catch foreign-owned entities off guard once the EIN is in hand.

If your U.S. entity is at least 25% foreign-owned, or if you have a foreign-owned single-member LLC, you must file Form 5472 every year to report transactions between the entity and its foreign owner or related parties. A foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120 even if it earned no income. The penalty for failing to file on time is $25,000 per return.¹¹ If the failure continues 90 days after the IRS mails a notice, another $25,000 accrues for every 30-day period, with no cap.¹² The entity can owe no income tax and still face these penalties for failing to file the information return.

Second, keep the account current. If the responsible party listed on your original Form SS-4 changes, or if your mailing address changes, file Form 8822-B within 60 days of the change.¹³ Outdated responsible-party information doesn’t trigger an immediate penalty, but it creates problems when the IRS needs to reach you or when you later need to make account changes.

1
Internal Revenue Service. Get an Employer Identification Number
2
Internal Revenue Service. Publication 1635 – Understanding Your EIN
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. Employer Identification Number
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Internal Revenue Service. About Form SS-4, Application for Employer Identification Number
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Internal Revenue Service. Instructions for Form SS-4
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Taxpayer Advocate Service. Getting an EIN
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Internal Revenue Service. Where to File Your Taxes for Form SS-4
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Federal Trade Commission. FTC Warns Operators of Websites that Charge for Employer Identification Number
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Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
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Office of the Law Revision Counsel. 26 USC 6038A – Information With Respect to Certain Foreign-Owned Corporations
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Internal Revenue Service. International Information Reporting Penalties
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Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business